Sunland Ltd$.$ is a private company reporting under ASPE. Its income statement and changes in current assets and current liabilities for

the year are reported below:

SUNLAND LTD$.$

Income Statement

Year Ended November $30,2024$

Changes in current assets and current liabilities were as follows:

Accounts receivable

Inventory

Prepaid expenses

Accounts payable

Dividends payable

Income tax payable

$$42,480,$ decrease

$22,420,$ increase

$2,360$ increase

$14,160$ decrease

$5,900$ decrease

$4,720,$ decrease

Prepare the operating activities section of the cash flow statement using the indirect method. $($Show amounts that decrease cash flow

with either $a-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$